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2017 (4) TMI 257 - AT - CustomsWhether the goods imported and declared as components/parts are to be considered as a complete unit in disassembled form and accordingly to be assessed as per the value for the complete unit and whether the value declared by the appellant needs to be enhanced based upon the prices of the original manufacturer? Held that: - The appellant cleared the goods provisionally at the enhanced value. Subsequent adjudication proceedings had confirmed enhancement of the value and imposed a penalty of ₹ 4.25 lakhs which was reduced by the first appellate authority to ₹ 3 lakhs - We find no reason to interfere in the impugned order passed by the first appellate authority as Revenue is able to produce evidence to dislodge the price declared by the appellant-importer. The appellant-importer is not able to justify or lead any contrary evidence that the prices of goods which are imported by the original manufacturer, are incorrect and in the absence of any such controversion, the impugned order is correct and legal and does not require any interference - appeal dismissed - decided against appellant.
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